Jurnal Akademi Akuntansi (JAA)
Vol. 9 No. 3 (2026): Jurnal Akademi Akuntansi (JAA)

A bibliometric study on sustainable business practices and firm performance in global research

Silmy Auliya Zahra (Faculty of Economics, University of Padjajaran, Bandung, Indonesia)
Sofik Handoyo (Faculty of Economics, University of Padjajaran, Bandung, Indonesia)
Gia Kardina Prima Amrania (Faculty of Economics, University of Padjajaran, Bandung, Indonesia)



Article Info

Publish Date
29 Jun 2026

Abstract

Purpose:  This study examines how the field has developed, how its intellectual structure is organized, and how major themes such as corporate social responsibility, ESG disclosure, green innovation, sustainability reporting, and environmental performance have evolved. Methodology/approach: Using a Scopus-indexed corpus of 2,546 articles and applies performance analysis & science mapping through the bibliometrix workflow in R. Findings:  The results indicate that publication output has increased substantially, particularly in the most recent decade, while citation patterns remain shaped by foundational studies in corporate social responsibility and financial performance. The conceptual structure shows a transition from broad responsibility-based themes toward more measurable, governance-oriented, and innovation-driven sustainability research. Corporate social responsibility and firm, whereas green innovation, environmental performance, and sustainable development represent more developed motor themes. Practical and Theoritical contribution/Originality: Integrating fragmented research streams and identifying future opportunities related to disclosure quality, assurance, materiality, greenwashing, and the mechanisms through which sustainability practices influence firm value. Research Limitation:  It relies on Scopus-indexed documents only, depend on selected search terms, bibliometric results are affected by citation-related biases, and maps the structure of literature but doesn’t assess the methodological quality of individual empirical studies.

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Journal Info

Abbrev

jaa

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akademi Akuntansi (JAA) focuses on the research related on accounting and finance that are relevant for the development of the theory and practice of accounting in Indonesia and southeast asia. JAA covered various of research approach, namely: quantitative, qualitative and mixed method. JAA ...